{"id":366,"date":"2026-01-14T17:47:00","date_gmt":"2026-01-14T15:47:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=366"},"modified":"2026-04-07T18:13:32","modified_gmt":"2026-04-07T16:13:32","slug":"steuerbefreiung-und-widerruf","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/exoneration-fiscale-et-revocation\/","title":{"rendered":"Steuerbefreiung und Widerruf"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Die Steuerpflichtige, eine gemeinn\u00fctzige Stiftung, erh\u00e4lt ihren Steuerbefreiungsstatus auf der Grundlage der vorgelegten Statuten. Drei Jahre sp\u00e4ter erh\u00e4lt der Sitzkanton vom Nachbarkanton die Information, dass die Stiftung verdeckte Gewinnaussch\u00fcttungen einer Beteiligung erh\u00e4lt. Die Steuerbeh\u00f6rde des Sitzkantons nimmt vier Jahre sp\u00e4ter eine Pr\u00fcfung der Stiftung vor, bei der die Stiftung vollumf\u00e4nglich kooperiert. Das Pr\u00fcfungsverfahren dauert ein Jahr.<br><br>Nach Abschluss des Pr\u00fcfungsverfahrens erl\u00e4sst die Steuerbeh\u00f6rde eine Entscheidung \u00fcber die R\u00fccknahme des Steuerbefreiungsstatus mit Wirkung zum Zeitpunkt seiner Erteilung, 8 Jahre zuvor.<br><br>Die kantonalen Richter sind der Ansicht, dass der Widerruf nicht mit einer solchen R\u00fcckwirkung erfolgen kann.<br><br>\ud83d\udc49 Die Steuerbeh\u00f6rde zieht vor die Bundesrichter. Die Bundesrichter sind der Ansicht, dass der Grundsatz von Treu und Glauben (der Stiftung) einer r\u00fcckwirkenden Widerrufung entgegensteht. Die Widerrufung kann nur r\u00fcckwirkend auf das Datum der Ank\u00fcndigung der steuerlichen Pr\u00fcfung (Erw. 5.9) erfolgen.<br><br>Das Urteil ist auf Deutsch. Es handelt sich um einen Fall aus St. Gallen.<br><br>Bundesgericht, Urteil 9C_153\/2025 vom 14. Januar 2026<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 La contribuable, une fondation d&rsquo;utilit\u00e9 publique, obtient son statut d&rsquo;exon\u00e9ration fiscale sur la base de la pr\u00e9sentation des statuts. Trois ans plus tard, le canton du si\u00e8ge re\u00e7oit l&rsquo;information d&rsquo;un canton voisin que la fondation re\u00e7oit des distributions dissimul\u00e9es de b\u00e9n\u00e9fice d&rsquo;une participation. Le fisc du si\u00e8ge proc\u00e8de quatre ans plus tard \u00e0 un [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-366","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exon\u00e9ration fiscale et r\u00e9vocation - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/de\/steuerbefreiung-und-widerruf\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration fiscale et r\u00e9vocation - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 La contribuable, une fondation d&rsquo;utilit\u00e9 publique, obtient son statut d&rsquo;exon\u00e9ration fiscale sur la base de la pr\u00e9sentation des statuts. 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